ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of March 29, 2023 No. 34

About modification and amendments in the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015

According to h (2) Art. 11 of the Law on financial accounting No. 113-XVI/2007 (it is reissued in the Official monitor of the Republic of Moldova, 2014, No. 27 - 34, 61) for adjustment of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions and the financial reporting in budget system I ORDER to the Art.:

To make the following changes and additions to the Order of the Minister of Finance No. 216/2015:

1. In appendix No. 1 "Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions";

1.1. In Chapter I "General provisions"

1.1.1. Add Item 1.4.5.2 with the text of the following content:

"In case of change of the rates specified in the law on standard price and procedure for purchase and sale of the earth No. 1308/1997, budget body/organization shall carry out revaluation of lands".

1.2. In Chapter III "Procedure for application of the chart of accounts of financial accounting in budget system"

1.2.1. Add Item 3.3.1 with the text of the following content:

"Differentiation of property of public property on accessory and on areas is performed according to provisions of the Law on differentiation of property of public property No. 29/2018".

The property of the public sphere can be transferred to the economic jurisdiction to the state/municipal companies, bodies of the public power / public organizations on self-financing or can be transferred to the delegated management to commercial societies.

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